src/fed2019/Form8959.test.ts

   1 // Copyright 2020 Blue Static <https://www.bluestatic.org>
   2 // This program is free software licensed under the GNU General Public License,
   3 // version 3.0. The full text of the license can be found in LICENSE.txt.
   4 // SPDX-License-Identifier: GPL-3.0-only
   5
   6 import { Person } from '../core';
   7
   8 import W2 from './W2';
   9 import Form8959 from './Form8959';
  10 import Form1040, { FilingStatus } from './Form1040';
  11 import Schedule2 from './Schedule2';
  12 import TaxReturn from './TaxReturn';
  13
  14 describe('additional medicare tax', () => {
  15   const filingStatusToResults = {
  16     [FilingStatus.Single]: {
  17       '6': 100000,
  18     },
  19     [FilingStatus.MarriedFilingJoint]: {
  20       '6': 50000,
  21     },
  22     [FilingStatus.MarriedFilingSeparate]: {
  23       '6': 175000,
  24     }
  25   };
  26
  27   for (const filingStatus of Object.values(FilingStatus)) {
  28     test(`filing status ${filingStatus}`, () => {
  29       const tr = new TaxReturn();
  30       const p = Person.self('A');
  31       tr.addPerson(p);
  32       tr.addForm(new Form1040({ filingStatus }));
  33       tr.addForm(new W2({
  34         employer: 'Acme',
  35         employee: p,
  36         wages: 300000,
  37         fedIncomeTax: 0,
  38         medicareWages: 300000,
  39         medicareTax: 5000,
  40       }));
  41
  42       const form = new Form8959();
  43       tr.addForm(new Form8959());
  44       tr.addForm(new Schedule2());
  45
  46       expect(form.getValue(tr, '4')).toBe(300000);
  47       expect(form.getValue(tr, '5')).toBe(Form8959.filingStatusLimit(tr));
  48       expect(form.getValue(tr, '6')).toBe(filingStatusToResults[filingStatus]['6']);
  49       expect(form.getValue(tr, '18')).toBeCloseTo(form.getValue(tr, '6') * 0.009);
  50
  51       expect(form.getValue(tr, '19')).toBe(5000);
  52       expect(form.getValue(tr, '20')).toBe(form.getValue(tr, '1'));
  53       expect(form.getValue(tr, '21')).toBeCloseTo(300000 * 0.0145);
  54       expect(form.getValue(tr, '22')).toBeCloseTo(650);
  55
  56       expect(tr.getForm(Schedule2).getValue(tr, '8')).toBe(form.getValue(tr, '18'));
  57       expect(tr.getForm(Form1040).getValue(tr, '17')).toBe(650);
  58     });
  59   }
  60 });
  61
  62 describe('no additional medicare tax', () => {
  63   for (const filingStatus of Object.values(FilingStatus)) {
  64     test(`filing status ${filingStatus}`, () => {
  65       const tr = new TaxReturn();
  66       const p = Person.self('A');
  67       tr.addPerson(p);
  68       tr.addForm(new Form1040({ filingStatus }));
  69       tr.addForm(new W2({
  70         employer: 'Acme',
  71         employee: p,
  72         wages: 110000,
  73         fedIncomeTax: 0,
  74         medicareWages: 110000,
  75         medicareTax: 5000,
  76       }));
  77
  78       const form = new Form8959();
  79       tr.addForm(new Form8959());
  80       tr.addForm(new Schedule2());
  81
  82       expect(form.getValue(tr, '4')).toBe(110000);
  83       expect(form.getValue(tr, '5')).toBe(Form8959.filingStatusLimit(tr));
  84       expect(form.getValue(tr, '6')).toBe(0);
  85       expect(form.getValue(tr, '18')).toBe(0);
  86
  87       expect(form.getValue(tr, '19')).toBe(5000);
  88       expect(form.getValue(tr, '20')).toBe(form.getValue(tr, '1'));
  89       expect(form.getValue(tr, '21')).toBeCloseTo(110000 * 0.0145);
  90       expect(form.getValue(tr, '22')).toBeCloseTo(3405);
  91
  92       expect(tr.getForm(Schedule2).getValue(tr, '8')).toBe(form.getValue(tr, '18'));
  93       expect(tr.getForm(Form1040).getValue(tr, '17')).toBe(3405);
  94     });
  95   }
  96 });